Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.50
Electricity	$	1,100		$	0.07
Maintenance				$	0.30
Wages and salaries	$	4,600		$	0.20
Depreciation	$	8,300
Rent	$	1,900
Administrative expenses	$	1,400		$	0.02

For example, electricity costs are $1,100 per month plus $0.07 per car washed. The company expects to wash 8,400 cars in August and to collect an average of $6.90 per car washed.

The actual operating results for August are as follows:

Lavage Rapide
Income Statement
For the Month Ended August 31
Actual cars washed		8,500
Revenue	$	60,060
Expenses:
Cleaning supplies		4,700
Electricity		1,658
Maintenance		2,760
Wages and salaries		6,640
Depreciation		8,300
Rent		2,100
Administrative expenses		1,468
Total expense		27,626
Net operating income	$	32,434

Required:

Calculate the company's revenue and spending variances for August.